조세범처벌법위반
1. The part of the judgment of the court below against the defendant is reversed.
2. The defendant shall be punished by imprisonment with prison labor for one and half years;
3.Provided, That.
1. Summary of grounds for appeal;
A. The sentence imposed by the lower court (one year and six months of imprisonment, three years of suspended execution, and 160 hours of community service order) is too unreasonable.
B. The sentence imposed by the prosecutor by the court below is too uneasible and unreasonable.
2. Before determining the grounds for appeal by the Defendant and the prosecutor ex officio, the Prosecutor ex officio examined the applicable provisions of the Act on Punishment of Tax Evaders (Act No. 8884) in the trial of the case, and the first instance of the charges against the Defendant, as follows: “Articles 9(1)3 and 11-2(1)1 and (2) of the former Punishment of Tax Evaders Act (Act No. 8884); Articles 3(1), 10(1)1, 10(2)1 and 1 of the Punishment of Tax Evaders Act; Articles 37 and 38 of the Criminal Act”;
From January 1, 2008 to December 31, 2012, the Defendant entered the purchase amount and sales amount of raw materials in the NA’s office located in Jung-Eup Co., Ltd. with F accounts, and filed a false report on the tax base of value-added tax and corporate tax, and filed a false report on the tax base of value-added tax; KRW 125,076,300 for February 2, 2008; KRW 88,359,800 for the first half of 209; KRW 198,109,700 for the second half of 209; KRW 8,608,60 for the second half of 20,70 for the second half of 209; KRW 8,608,608,300 for the first half of 208,700 for the first half of 2010; KRW 102,23,801,705,2015.
3. In conclusion, the part of the judgment of the court below against the defendant is subject to ex officio reversal. Thus, the judgment of the court below is subject to Article 364 (2) of the Criminal Procedure Act without examining the grounds for appeal by the defendant and prosecutor.